New entitlement to paid sick leave from 1st January 2023

From 1st January 2023, workers will be entitled to up to 3 days of sick leave in a year, paid at 70% of gross salary up to a cap of €110. Where an employee has an extended period of illness, the scheme will operate seamlessly with the existing illness benefit system which kicks in on day 4 of an absence.  Once the employee has exhausted their entitlement to paid sick leave, they will move onto illness benefit, if eligible. It is intended that the entitlement will rise to up to 10 days sick leave in a year by 2026.


As with all Workers’ Rights Legislation, this new law sets out the minimum standard that an employer must provide. It will not prevent employers having superior sick pay schemes of their own to attract and retain staff, or on foot of an agreement with the Trade Union.